Audit and auditors

Companies Act( Revenue Account )

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The auditor of a company can be removed by the……

The Board of directors of the company

Audit committee

company in general meeting by ordinary resolution and previous approval of CG

company in general meeting by special resolution and previous approval of CG

Explanation:

As per sub-section (1) of section 140, the auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the previous approval of the Central Government in that behalf.

By: Srishti Gupta

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